RMH Associates
Business & Accountancy Services

Stamp Duty Land Tax

STAMP DUTY

Purchase priceCharge
Goodwill, intelectual property & chattelsNil
Shares
0.5% rounded up to nearest £5

Residential propertyNon-residential
or mixed use
nil*up to £125,000up to £150,000
1%£125,001-£250k£150,001-£250k
3%£250,001-£500k£250,001-£500k
4%over £500kover £500k
* Threshold of £150,000 applies to residential property in disadvantaged areas.
Special rules apply to lease rentals from 12 March 2008